1.audit 审计 im_0ur&'
2.attestation 鉴证 e/ppZ>
3.credibility 可信赖程度 %DHP
4.audit of financial statements 财务报表审计 hwG||;&/H
5.agreed-upon procedures 执行商定程序 .l" _K
6.high levels of assurance 高水平保证 J:k@U42
7.compilation 编制 xQcMQ{&;
8.reliability 可靠性 =D;UMSf
9.relevance 相关性 jp\JwE
10.professional skepticism 职业谨慎 |O #w dnYW
11.objectivity 客观性 BUboP?#%)
12. professional competence 专业胜任能力 C[HE4xF6
13.Senior/CPA-in-charge 项目经理 6-Vl#Lyb
14.audit engagement letter 业务约定书 $/-wgyP3m+
15.recurring audit 连续审计 ]ys4
16.the client 委托人 ?.|wfBI
17.change CPA 更换注册会计师 U{.+*e18
18.the existing CPA 现任注册会计师 =!Baz}
19.the successor CPA 后任注册会计师 FeincZ!M
20.the preceding CPA前任注册会计师 8O}A/*1FJ
21.issue the audit report 出具审计报告 +;4AG::GN
22.expert 专家 a93d'ZE-X
23.the board of directors 董事会 co(fGp#!
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 $rV:&A
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p>w~T#17
27.a general knowledge of —— 初步了解―――的情况 kKI!B`j=
28.a more knowledge of—— 进一步了解的情况 KD<; ?oN<O
29.the prior year‘s working papers 以前年度工作底稿 &'oacV=
30.minutes of meeting 会议纪要 ) J:'5hz
31.business risks 经营风险 |M0,%~Kt
32.appropriateness 适当性 Jh/M}%@|
33.accounting estimate 会计估计 Vtc)/OH
34.management representations 管理层声明 8P'En+uE1|
35.going concern assumption 持续经营假设 g~WNL^GGS
36.audit plan 审计计划 ADJ5ZD<Q
37.significant audit areas 重点审计领域 EZa{C}NQ$2
38.error 错误 n=Z[w5
39.fraud舞弊 Cvu8X&y
40.modified or additional procedures 修改或追加审计程序 2*UE&Gp
41.misappropriation of assets 侵占资产 y("0Xve
42.transactions without substance 虚假交易 xX=IMM3
43.unusual pressures 异常压力 c Gaz$=/
44.the suspected noncompliance 涉嫌存在违法行为 It,n +A
45.materialiy 重要性 ?yd(er<_f
46.exceed the materiality level 超过重要性水平 "ZK5P&d
47.approach the materiality level 接近重要性水平 &t=>:C$1Y
48.an acceptably low level 可接受水平 V.G9J!?<P
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 5IB:4zx^h
50.misstatements or omissions 错报或漏报 Rh-8//&vZ/
51.aggregate 总计 \c@qtIc
52.subsequent events 期后事项 c`N`xU+z
53.adjust the financial statements 调整财务报表 l$bmO{8uG
54.perform additional audit procedures 实施追加的审计程序 VHY<(4@
55.audit risk 审计风险 ,BN}H-W\2
56.detection risk 检查风险 1rzq$, O
57.inappropriate audit opinion 不适当的审计意见 PtVNG
58.material misstatement 重大的错报 h0EGhJs
59.tolerable misstatement 可容忍错报 )v$Cv|"
60.the acceptable level of detection risk 可接受的检查风险